TMI Blog2005 (11) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents were found to be clearing goods after doing job work by declaring the same as printed labels falling under Heading 4821.00 the same being printed packing material falling under Heading 4811.00. They were issued a notice demanding duty under 4811.00 proposing penalty interest. The Jt. Commissioner dropped the proceedings on the grounds - (i) the department has not proved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be classified under 4821.00 agreed that the product could not be used as packaging material, (iii) it was found that declarations were filed for 1996-97, 1997-98, 1998-99 which were duly accepted by the department the statements of the Director of the company without taking into consideration the proper classification cannot be relied, did not accept the Revenue appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Based on its composition, appearance, grammage and printed matter it may be considered as a Paper Board Label . The test report do not categorically state that the printed sheets are only labels and cannot be used as packing material. Which go to prove that even the test report helps the appellants case same to be likely to be used not useful/for packaging of toothbrush. In an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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